It seems that JavaScript is not working in your browser. It could be because it is not supported, or that JavaScript is intentionally disabled. Some of the features on CT.gov will not function properly with out javascript enabled.

Ruling 89-147

Utility Exemption - Manufacturing

In your letter dated August 15, 1989 you state that as a meat manufacturer, you start with a raw product, cut or reshape it and then heat treat it and sell the product. In addition, you change the characteristics of a product by adding seasonings and you also formulate sausages, thereby manufacturing a value-added product.

The Legal Division has reviewed the materials submitted in support of your claim that X Company qualifies for the manufacturer's exemption from the sales tax on utility bills.